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What is professional behaviour? In its simplest terms, professional behaviour is behaving in a manner that is prescribed, and expected, by your profession.
In a wider sense, professional behaviour would involve: o Following the rules and standards mentioned above o Ensuring your work was always of the best quality o Not doing anything to damage the reputation of the profession o Actively trying to improve the reputation of the profession o Acting in the "public interest" at all times. The public interest On many occasions in your studies, you meet the concept of "public interest". For example, auditors are usually expected to keep client information
As noted in confidential; but one exception to this rule is where disclosing the information would be in the public interest. chapter 8, this is a very difficult concept. For example: o How many of the public should we consider? o How many can we consider? o
As a result of such difficulties, the professional accountant may find themselves having to exercise judgement (and may benefit from using decision making frameworks, such as AAA and Tucker as seen in How do we balance up opposing views? chapter 8). Reactive or Proactive? Should a professional person wait for public interest to make itself known and then react? Or should professionals seek to be proactive?
The answer is probably both, and the accountancy profession has shown examples
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